In complaint for declaratory judgment that tax debt owed to State of Maryland for years 1992 to 1996 was dischargeable in bankruptcy, debtor had filed returns for those tax years but had not filed a report of federal adjustment after the IRS audited her and found additional income. Held, the failure to file a report of federal adjustment did not render tax debt to the State nondischargeable under 11 U.S.C. § 523(a)(1)(B)(i) because a report of federal adjustment is not the type of “equivalent report” of which the failure to file would render tax debt nondischargeable.